Opinion
8694-22S
08-02-2022
SARAH F. BOENSCH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On May 26, 2022, the Court filed a Letter by Michael Boensch. Therein, Mr. Boensch identifies himself as the son of, and main caregiver to, petitioner Sarah F. Boensch and requests that the Court appoint him as next friend for her. Mr. Boensch states that petitioner cannot prosecute this case without his assistance.
Rule 60(d) of the Tax Court Rules of Practice and Procedure provides that a next friend may be appointed by the Court for an incapacitated individual who does not have a court-appointed fiduciary, such as a guardian or conservator. See Campos v. Commissioner, T.C. Memo. 2003-193. The Court generally requires that a doctor's letter regarding the taxpayer's disability and inability to conduct his or her own business and financial affairs be attached to any motion to be recognized as next friend.
Upon due consideration of the foregoing, it is
ORDERED that Michael Boensch's above-referenced Letter is recharacterized as a Motion to Be Recognized as Next Friend. It is further
ORDERED that, on or before August 31, 2022, Michael Boensch shall file a supplement to his Motion to Be Recognized as Next Friend and shall attach thereto documentation provided by a doctor concerning petitioner Sarah F. Boensch's disability and inability to conduct her own business and financial affairs. In the supplement, Mr. Boensch also shall advise the Court whether petitioner has a duly appointed representative, such as a guardian or conservator. It is further
ORDERED that, in addition to regular service, the Clerk of the Court shall serve a copy of this Order on Jim Boensch at the mailing address provided for him in the Motion to Be Recognized as Next Friend.